EI Benefits

Employment insurance benefits received should be entered in a T4E. The program determines if any EI benefits are repayable in the Social Benefits Repayment workchart. Benefits included in box 17 are not subject to any clawback.

Retroactive Employment Insurance payments received by the taxpayer during the course of the year are included in box 15 of the T4E slip even if these benefits have been earned in a prior taxation year. It is, however, possible to request in the Québec tax return that such payments be averaged. To do so, simply complete Form TP-766.2, (Averaging of a retroactive payment or arrears).

For Québec purposes, the amount included in box 17 is considered in the calculation of earned income for Schedule C purposes.

See Also:

Other Deductions Summary

Federal Income Tax and Benefit Guide – Line 11900

Income Tax Return Guide – Line 111